Kirby, Dylan; MacMahon, Cormac Hugh; Thompson, Sandra - In: Sustainability Accounting, Management and Policy Journal 15 (2024) 6, pp. 1257-1285
Purpose In pursuit of objectives, under the European Green Deal, to channel capital flows to sustainable activities, the EU Taxonomy offers clarity, labelling real economic activities as “sustainable”, based on technical screening criteria. This study of disclosure experiences aims to...